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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of subcontractor services: specifically described services prevail and remain taxable even when used as input to works contracts.</h1> Classification of subcontractor services to a works contract provider must follow the statutory rule that a specifically described service takes precedence over a generic works contract description; subcontractor services such as architect, consulting engineer, construction of complex, design, erection and commissioning, management, maintenance or repair are classifiable under their respective descriptive heads and remain chargeable to service tax even when used as input services by an exempt works contract provider.

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